Glass House Brands Inc.
3645 Long Beach Blvd.
Long Beach, California 90807
December 30, 2022
VIA EDGAR SUBMISSION TYPE RW
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street NE
Washington, D.C., 20549
Attention: Mr. Joseph McCann
| Re: | Glass House Brands Inc. |
Shell Company Report on Form 20-F
File Number: 000-56261
Dear Mr. McCann:
Reference is made to the Shell Company Report on Form 20-F filed with the Securities and Exchange Commission (the “Commission”) by Glass House Brands Inc. (the “Company”) on December 21, 2022 (File No. 000-56261) (the “Shell Company Report”). The Company hereby applies for the withdrawal of the Shell Company Report effective as of the date of this application because the Shell Company Report was incorrectly tagged as a 20FR-12G. The Company intends to re-file the Shell Company Report concurrent with this withdrawal request.
Your assistance in this matter is greatly appreciated. If you have any questions regarding this request or require additional information, please do not hesitate to contact Matthew A. Portnoff of Venable LLP at (310) 229-0374 or by e-mail at mportnoff@venable.com.
Sincerely,
| /s/ Kyle Kazan | |
| Kyle Kazan | |
| Chief Executive Officer |
